IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.16493 of 2024
M/s. Turriis Galva Private Ltd., …. Petitioner
Cuttack
Represented By Adv. –
Mr. Adhiraj Mohanty, Advocate
-versus-
State Tax Officer, Bhubaneswar-I …. Opposite Party
Represented By Adv. –
Mr. Sunil Mishra, Standing Counsel
CORAM:
THE HON'BLE MR. JUSTICE ARINDAM SINHA
AND
THE HON'BLE MR. JUSTICE M.S. SAHOO
ORDER
31.07.2024
Order No.
01. 1. Mr. Mohanty, learned advocate appears on behalf of petitioner
th
and submits, under challenge is show cause notice dated 29 January,
th
2022 followed by order dated 24 May, 2023 cancelling his client’s
registration under Odisha Goods and Services Tax Act, 2017. He
submits, his client is ready and willing to pay the tax, interest, late fee,
penalty and any other sum required to be paid for the return form of
his client to be accepted by the department. He relies on order dated
th
16 November, 2022 of coordinate Bench in W.P.(C) no.30374 of
2022 (M/s. Mohanty Enterprises v. The Commissioner, CT &
GST, Odisha, Cuttack and others). He submits, his client’s claim to
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relief including prayer for condonation of delay is covered by said
order.
2. Mr. Mishra, learned advocate, Standing Counsel appears on
behalf of the department. We notice he had appeared in M/s. Mohanty
Enterprises (supra).
3. We reproduce below paragraph 2 from said order in M/s.
Mohanty Enterprises (supra).
“2. In that view of the matter, the delay in Petitioner’s
invoking the proviso to Rule 23 of the Odisha Goods and
Services Tax Rules (OGST Rules) is condoned and it is
directed that subject to the Petitioner depositing all the
taxes, interest, late fee, penalty etc., due and complying
with other formalities, the Petitioner’s application for
revocation will be considered in accordance with law.”
Likewise direction is made in this writ petition. Petitioner gets the
relief in the interest of revenue.
4. The writ petition is disposed of.
(Arindam Sinha)
Judge
Signature Not Verified
Digitally Signed
(M.S. Sahoo)
Signed by: JYOTIPRAVA BHOL
Designation: Junior Stenographer
Judge
Reason: Authentication
Location: HIGH COURT OF ORISSA
Date: 31-Jul-2024 18:35:38
Jyoti
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